Temporary Constitutional Provisions Act

Article 60. In the 14 (fourteen) years following the promulgation of this Constitutional Amendment 13 , the States, the Federal District, and the Municipalities shall allocate a portion of the monies referred to in the head paragraph of article 212 of the Federal Constitution, to the maintenance and development of basic education and to the payment of appropriate salaries to education workers, with due regard for the following provisions: (CA No. 53, 2006)

1. the distribution of monies and responsibilities among the Federal District, the States, and their Municipalities is assured through the establishment, within each State and the Federal District, of a Fund for the Maintenance and Development of Basic Education and for the Appreciation of Education Professionals – FUNDEB, of a financial nature;

2. the Funds referred to in item I of the head paragraph of this article shall be made up of 20% (twenty percent) of the resources referred to in items I, II, and III of article 155; item II of the head paragraph of article 157; items II, III, and IV of the head paragraph of article 158; and subitems a and b of item I, and item II of the head paragraph of article 159, of the Federal Constitution, and shall be distributed among each State and its municipalities, in proportion to the number of students in the various grades and modalities of on-site basic education, enrolled in the respective school systems, within the respective scope of priority action as established by paragraphs 2 and 3 of article 211 of the Federal Constitution;

3. with due regard for the guarantees established in items I, II, III, and IV of the head paragraph of article 208 of the Federal Constitution, as well as for the basic education universalization goals established in the National Education Plan, the law shall provide for:

a) the organization of the Funds, the proportional distribution of their resources, the differences and weightings regarding the annual value per student among the various grades and modalities of basic education and types of schools;

b) the form of calculation of the minimum annual value per student;

c) the maximum percentages for the allocation of fund resources to the various grades and modalities of basic education, with due regard for articles 208 and 214 of the Federal Constitution, as well as for the National Education Plan goals;

d) oversight and control of the Funds;

e) a deadline to stipulate, by means of a specific law, a nationwide professional minimum salary for public school teachers of basic education;

4. the resources transferred to the Funds established under the terms of item I of the head paragraph of this article shall be applied by the States and Municipalities exclusively within the scope of their priority actions, as established by paragraphs 2 and 3 of article 211 of the Federal Constitution;

5. the Federal Government shall supplement the resources of the Funds referred to in item II of the head paragraph of this article, whenever in the Federal District and in each State, the value per student does not reach the nationally set minimum value, stipulated in accordance with the provisions of item VII of the head paragraph of this article, and use of the resources referred to in paragraph 5 of article 212 of the Federal Constitution is forbidden;

6. up to 10% (ten percent) of the resources supplemented by the Federal Government as set forth in item V of the head paragraph of this article may be distributed to the Funds by means of programs aimed at improving the quality of education, under the terms of the law referred to in item III of the head paragraph of this article;

7. the minimum amount of resources supplemented by the Federal Government as set forth in item V of the head paragraph of this article shall be equal to:

a) R$ 2,000,000,000.00 (two billion reais), in the first year the Funds are in force;

b) R$ 3,000,000,000.00 (three billion reais), in the second year the Funds are in force;

c) R$ 4,500,000,000.00 (four billion and five hundred million reais), in the third year the Funds are in force;

d) 10% (ten percent) of the total amount of resources referred to in item II of the head paragraph of this article, as from the fourth year the Funds are in force;

8. the resources earmarked for the maintenance and development of education as established in article 212 of the Federal Constitution may cover a maximum amount of 30% (thirty percent) of the resources supplemented by the Federal Government, taking into consideration, for the purposes of this item, the amounts set forth in item VII of the head paragraph of this article;

9. the amounts referred to in subitems a, b, and c of item VII of the head paragraph of this article shall be adjusted every year as from the promulgation of this Constitutional Amendment 14 , so that the real value of the supplementation provided by the Federal Government is permanently preserved;

10. the supplementation provided by the Federal Government shall comply with the provisions of article 160 of the Federal Constitution;

11. the competent authority shall be held liable for crime of malversation in case of non-compliance with the provisions of items V and VII of the head paragraph of this article;

12. a share of not less than 60% (sixty percent) of the resources of each Fund referred to in item I of the head paragraph of this article shall be used for the payment of basic education teachers who are actually teaching.

Paragraph 1. When financing basic education, the Federal Government, the States, the Federal District, and the Municipalities shall ensure that the quality of education will be improved, so as to guarantee a nationally set minimum standard.

Paragraph 2. The value per elementary school student, within each State Fund and the Federal District Fund, may not be lower than the value prescribed by the Fund for the Maintenance and Development of Elementary Education and for the Appreciation of the Teaching Profession – FUNDEF, in the year preceding the coming into force of this Constitutional Amendment 15 .

Paragraph 3. The minimum annual value per elementary school student, within the Fund for the Maintenance and Development of Basic Education and for the Appreciation of Education Professionals – FUNDEB, may not be lower than the minimum value stipulated for the entire country in the year preceding the year in which this Constitutional Amendment 16 comes into force.

Paragraph 4. For the purposes of distribution of the resources of the Funds referred to in item I of the head paragraph of this article, the total number of students enrolled in elementary education will be taken into account, and, as regards infant education, high school, and the education of young people and adults, 1/3 (one third) of the total number of students enrolled in the first year, 2/3 (two thirds) in the second year, and the total number as from the third year shall be taken into consideration.

Paragraph 5. The percentage of resources to constitute the Funds, in accordance with item II of the head paragraph of this article, shall be gradually achieved over the first 3 (three) years the Funds are in force, as follows:

1. as to the taxes and transfers mentioned in item II of the head paragraph of article 155; item IV of the head paragraph of article 158; and subitems a and b of item I and item II of the head paragraph of article 159 of the Federal Constitution:

a) 16.66% (sixteen and sixty-six hundredths of one percent), in the first year;

b) 18.33% (eighteen and thirty-three hundredths of one percent), in the second year;

c) 20% (twenty percent), as from the third year;

2. as to the taxes and transfers mentioned in items I and III of the head paragraph of article 155; item II of the head paragraph of article 157; and items II and III of the head paragraph of article 158 of the Federal Constitution:

a) 6.66% (six and sixty-six hundredths of one percent), in the first year;

b) 13.33% (thirteen and thirty-three hundredths of one percent), in the second year;

c) 20% (twenty percent), as from the third year.

Paragraph 6. (Revoked). Paragraph 7. (Revoked).

Article 61. The educational entities referred to in article 213, as well as the educational and research foundations whose creation has been authorized by law, which meet the requirements of items I and II of such article and which have, in the last three years, received public funds, may continue to receive such funds, unless otherwise established by law.

Article 62. The law shall create the National Rural Apprenticeship Service (SENAR), based on the legislation for the National Industrial Apprenticeship Service (SENAI), and the National Commercial Apprenticeship Service (SENAC), without prejudice to the incumbencies of the government agencies engaged in the area.